【单选题】The predecessor auditor is required to respond to the request of the successor auditor for information, but the response can be limited to stating that no information will be provided when:
A.
the predecessor auditor has poor relations with the successor auditor.
B.
the client is dissatisfied with the predecessor's work.
C.
there are actual or potential legal problems between the client and the predecessor.
D.
the predecessor believes that the client lacks integrity.
【单选题】Which of the following is true about the auditors use of an internal auditor and a specialist?
A.
The auditor must assess the competency of both the internal auditor and the specialist
B.
a specialist may be related to the client, but an internal auditor may not
C.
The auditor may share responsibility for the audit report with an internal auditor who is deemed to be both objective and competent, but may not share such responsibility with a specialist
D.
The auditor may share responsibility for the audit report with a specialist who is deemed to be both objective and competent, but may not share such responsibility with an internal auditor
【单选题】损失补偿原则限制条件,以实际损失为限,以保险利益为限,____。
【判断题】深化机构和行政体制改革要赋予省级及以下政府更多自主权。()
【单选题】An external auditor gives a qualified audit report that is a “disclaimer of opinion ” .This means that the auditor:
A.
(A) has been unable to agree with an accounting treatment used by the directors in relation to a material item.
B.
(B) has been prevented from obtaining sufficient appropriate audit evidence.
C.
(C) has found extensive errors in the financial statements and concludes that they do not show a true and fair view.
D.
(D) has discovered a few immaterial differences that do not affect the auditor’s opinion.